I can see the very attractive picture that the right hon. Gentleman paints of a large property in sunny climes. In practice, we are concerned with producing legislation with a general application, not with framing it for the sort of exception that he posits. The aim is to create a legislative framework that will bring the biggest benefit and boost to income for charities, to increase donations, and to do so in a way that is as simple to administer as possible for charities, donors and the Inland Revenue. We are engaged in creating legislation for the general, not the exceptional, case.